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Professors Repetti, Ring Co-author 'Introduction to United States International Taxation'

2014 news archive

05/08/14

Newton, MA—Professors James Repetti and Diane Ring are co-authors of the new edition of Introduction To United States International Taxation (Wolters Kluwer/Aspen Publishers), a well-known reference work for the tax community, available now in both hardcover and paperback.

According to the publisher’s website, the new edition “provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries…in a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad.”

“We hope it continues the great tradition of excellence by Paul McDaniel and [BC Law professor emeritus] Hugh Ault, who wrote the first five editions of the book,” said Repetti and Ring in a joint statement.

The inaugural holder of the William J. Kenealy, S.J. Chair, Professor Repetti is co-author of the texts, Partnership Income Taxation, Introduction to United States International Taxation, Federal Wealth Transfer Taxation, Problems in Federal Wealth Transfer Taxation, and Tax Aspects of Organizing and Operating a Business. He is also a contributing author to the treatises, Comparative Income Taxation: A Structural Analysis and to The International Guide to Partnerships.

Professor Repetti's numerous influential articles on taxation include "Democracy and Opportunity: A New Paradigm in Tax Equity" in the Vanderbilt Law Review, "Textualism and Tax Shelters" in the Virginia Tax Review and "Democracy, Taxes and Wealth" in the NYU Law Review. He has acted as a consultant to the Internal Revenue Service and Justice Department, and has appeared as a commentator in publications such as the Christian Science Monitor, Forbes Magazine, the Wall Street Journal and Massachusetts Lawyers Weekly.

Professor Diane M. Ring researches and writes primarily in the field of international taxation, corporate taxation, and ethical issues in tax practice. Her recent work addresses issues including information exchange, international tax relations, advance pricing agreements, and ethics in international tax. Ms. Ring was a consultant for the United Nation’s 2013 project on treaty administration for developing countries. She was the U.S. National Reporter for the 2012 IFA Conference on the Debt Equity Conundrum, and the U.S. National Reporter for the 2004 IFA Conference on Double Nontaxation. She was the Assistant General Reporter for the 1995 IFA Conference on Financial Instruments and was a consultant to the IFA research project on the impact of technological and financial innovation on the taxation of income and activities.

Professor Ring is also co-author of three case books in taxation– one on corporate taxation, one on international taxation, and one on ethical problems in federal tax practice. Prior to joining Boston College Law School, Ring was an associate professor of law at the University of Florida Levin College of Law, and an assistant professor at Harvard Law School. Before entering academia, Ring practiced at the firm of Caplin & Drysdale in Washington, D.C., specializing in the area of international tax and the taxation of financial instruments. Professor Ring also clerked for Judge Jon O. Newman of the Second Circuit Court of Appeals.